3 pp. / Frequently asked questions and answers regarding the Arizona Seasonal Pass application. Any Arizona resident exhibiting cattle, goats, sheep, or swine at any Arizona show or fair is required to obtain a Seasonal Pass.

M.Comm. (International Accounting) / The study investigates the potential effect of applying a fair value model after the grant date to employee share options. The research assesses the appropriateness of the requirements of IFRS2 Share-Based Payment transactions with a specific focus on equity-settled Employee Share Options. The researcher has calculated the percentage movements or changes of fair value between each financial year including the overall percentage change. The study was mainly triggered by the IFRS2 Share-Based Payment rules and various arguments from different authors challenging the appropriateness of IFRS2 Share-Based Payment on employee share options (ESOs) transactions in capturing the full economic value transferred to the option holder at exercise date when applying a grant date accounting model. The study provides insights into whether a grant date accounting model is appropriate in measuring ESOs and capturing the full economic value transferred to the option holder. The application of a static fair value model in measuring the value of ESOs has the potential for both positive and negative effects on the compensation cost recognised in the financial statements over the vesting period. After analysing the descriptive financial data on fair value per option over the six year period included in the sample selection, a conclusion was reached that, IASB should consider to true-up or make a restatement of the opening balance of the fair value reserves account in order to minimise the potential permanent error in equity accounts and to minimise the potential effect of understating or overstating the compensation cost. The IASB should further consider the proper classification of equity instruments issued to employee ESOs which comply with other financial instrument accounting standards such as the IAS32 – Financial Instruments: Presentation, and IFRS9 Financial Instruments. This will ensure that transactions viewed as economic equivalents of each other are treated in the same way from an accounting perspective, and the correct measurement basis of ESOs may be achieved.

This thesis presents new empirical evidence on three important aspects of financial reporting by banks. The thesis consists of an introductory chapter that explains how the three issues are related to each other, three empirical chapters and a final summary chapter. The first empirical chapter studies the effects of accounting conservatism on the pricing of syndicated bank loans. I provide evidence that banks more timely in loss recognition charge higher spreads for the same loan provision. I go on to consider what happens to this relationship during the financial crisis. During the crisis, banks more timely in loss recognition increase their spreads to a lesser extent than banks less timely in loss recognition. The policy implication is that banks more timely in loss recognition exhibit more prudent and less pro-cyclical debt pricing behaviour. The second empirical chapter examines the relationship between the value relevance of fair value gains and losses and bank risk in an international bank sample. One possibility is that, as risk increases, the scope for subjectivity in fair value estimates increases thereby potentially rendering the numbers less useful. However another possibility is that the relevance of faithfully reported fair value gains and losses increases as risk increases. The study provides evidence that the value relevance of fair value gains and losses is positively associated with bank risk prior to the crisis. During the crisis there is also evidence of a similar positive relationship, but it is not possible to draw firm conclusions for reasons discussed in the chapter. My research also shows that the fair value gains and losses of banks that elect to use the fair value option for assets that could have been accounted for using amortized costs are more value relevant and persistent. This study provides information to policy makers on the situations when fair values are most useful to investors. The third empirical chapter examines if the market rationally prices the loan loss provisions, and the reported fair value gains and losses of US banks. The chapter models the discretionary components of loan loss provisions and fair value gains and losses, and tests if the discretionary components are priced differently from their non-discretionary counterparts. The results provide little evidence that the market misprices operating cash flows, non-discretionary loan loss provisions, or fair value gains and losses (discretionary or otherwise). However there is evidence of significant mispricing of discretionary loan loss provisions. The lack of evidence on the mispricing of fair value gains and losses is consistent with the finding on the value relevance of fair value gains and losses in the second empirical chapter.

M.A. / While linguistic theorists have been grappling with the intricacies of language for many years and a myriad of theories on the production of speech has graced the intellectual world, most theorists over this time have come to agree on one thing, and that is that language is inextricably linked to culture (esp. Sapir Whorf; Halliday). One of the implications herein is that if language and culture are linked, then as society changes, so too does language change with it. The changes can be as severe as a complete language system or changes to vocabulary, so that what is true for a language at one point in time may differ with changes to that society over time. The relationship between language and culture is a two-way one: language is affected by the culture of a society (in such a way that it is possible to see how changes in that society have affected language), and it is also possible to make deductions about the culture of the society by looking at the changes in the language it speaks. . Inferences about the readership can be made from clues that the writer unwittingly provides in the form of cultural conventions. These conventions (which are evident in the text) are used by the writer knowingly or unknowingly because the writer writes in a specific sociocultural context and therefore shares the cultural conventions with the readers. Different reading types- i.e. point-driven or information driven- are also indicative of the readership, and the features common to each are exclusive and are exploited by the writer for relating to his/her specific readership.

Actividad formativa equivalente a tesis (magíster en derecho con mención en contratación comparada e internacional) / En los últimos años, diversos pronunciamientos jurisprudenciales norteamericanos recaído en el caso Oracle American Inc. v. Google Inc., han llamado la atención de la industria tecnológica, sobre sí el código declarativo y las SSO de las interfaces de aplicación (Application Programming Interface, en sus siglas en inglés APIs) empleadas para el desarrollo del sistema operativo Android, en su condición de elementos distintos al código fuente, también estaban protegidas por el copyright. Una decisión que apoyó esta postura de que sí estaban protegidas hizo que un Juzgado de Distrito conociera sobre el fair use (uso justo en español), o no de las interfaces. Este caso falló a favor de Google declarando que la implementación del código declarativo y sus secuencias, estructura y organización de las 37 APIs de Java, propiedad de Oracle efectivamente fue un uso justo, siendo clave dentro de la interoperabilidad de los programas informáticos y de la innovación.

The Impact of Language Diversity on the Right to Fair Trial in International Criminal Proceedings is a study that explores the influence of the dynamic factor of language on fair trial at the international level and during domestic prosecution of international crimes. Chapter 5 constitutes a case study of the International Crimes Division of the High Court of Uganda, a contemporary specialised ‗court‘ emerging within the framework of the statute of the International Criminal Court, by virtue of the principle of complementarity. By way of empirical research, interviewing and jurisprudential analysis, It is sought to assess the implications of conducting a trial in more than one language, on due process. This thesis reveals that the language debate is as old as international criminal justice, but due to misrepresentation of the status of language fair trial rights in international law, the debate has not yielded concrete reforms. Language is the core foundation for justice. It is the means through which the rights of the accused are realised. Linguistic complexities such as misunderstandings, failures in translation and cultural distance among participants in international criminal trials affect courtroom communication, the presentation and the perception of the evidence hence challenging the foundations of trial fairness. In conclusion, language fair trial rights are priority rights situated in the minimum guarantees of fair criminal trial; the obligation of the court to ensure fair trial or accord the accused person a fair hearing comprises the duty to guarantee linguistic rights. This thesis also entails recommendations on how to address the phenomenon.

Student Number : 8500056 - MA research report - School of Arts - Faculty of Humanities / Internationally, certification is playing an increasing role in regulating and monitoring tourism enterprises, and promoting responsible and sustainable tourism development. Certification in the South African tourism industry is relatively new, with schemes being developed to measure product quality (i.e. the Tourism Grading Council star ratings), as well as the environmental (Heritage Environmental Rating Programme) and social and developmental aspects of tourism development (Fair Trade in Tourism South Africa). Significant international literature and debate exists on the role and importance of tourism certification. Benefits of certification accrue to enterprises themselves, to government, to the local environment and community and to consumers. Critics of certification however argue that there is limited market demand for certified products, and that certification only has a marginal impact on sustainable tourism development. This report examines the role of certification in the South African tourism industry, utilising one certification scheme, namely Fair Trade in Tourism South Africa (FTTSA) as a case study. FTTSA is positioned within the context of other key tourism initiatives being pursued by government, the private sector and civil society. The contribution of FTTSA to both the attainment of national tourism objectives as well as individual corporate objectives is discussed. Finally, key challenges facing FTTSA are presented.

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Functional behavior assessment refers to the broad range of behavioral assessment methods used to identify or clarify the purpose or maintaining contingencies of problem behavior in order to design and implement function-based interventions designed to reduce the occurrence of the problem behavior and teach appropriate replacement skills. FBAs are required in the educational setting for students whose problem behavior is displayed to such a significant level that their learning or the learning of their peers is impacted. As such, previous researchers have conducted trainings on FBA for school-based personnel using a wide variety of methods. Unfortunately, the findings of these studies have yielded mixed results suggesting the need for further inquiry in this line of research. Therefore, the purpose of this study was to evaluate whether FBA training would produce significant changes in participants’ knowledge and acceptability of FBA measures and procedures. In addition, the current study evaluated if a significant relationship existed between the FBA knowledge and acceptability measures. The study also evaluated if the use of vignettes and the provision of feedback following training impacted participants’ accuracy and acceptability on an FBA informant method. Results revealed a statistically significant change in all variables on the second administration of the measures of knowledge or acceptability. In addition, results from the study revealed a significant relationship between the second administration of knowledge and the second administration of FBA Evaluation Scales. Conversely, no significant relationship was found between the first administration of knowledge and the first administration of acceptability measures. Overall, the study demonstrated that the specific strategies utilized in the FBA training series were effective in increasing FBA knowledge and acceptability. As such, the current study contributes to the FBA literature by providing further evaluation of training methods designed to increase participant knowledge and acceptability of FBA policies and procedures. Limitations and implications for practice and research are discussed.

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